Tinkoff.Invest Dividends Tax Calculator | Налог с дивидендов в Тинькофф.Инвестициях

dividends.py

from datetime import datetime
from decimal import Decimal, InvalidOperation
import typing as tp

try:
    from pdfreader import SimplePDFViewer, PageDoesNotExist
except ImportError as e:
    raise ImportError("Install pdfreader: pip install pdfreader") from e

try:
    from pycbrf import rates
except ImportError as e:
    raise ImportError("Install pycbrf: pip install pycbrf") from e


# ---------- CHANGE ME ----------
REPORT = 'out-inc-state-2020.pdf'       # your report
ONE_DAY_TAX = "24.12.2020"              # calculate rates and taxes for specific date
# -------------------------------

TAX_RATE = 13                           # 13%


class DivIncome:
    def __init__(
        self,
        company: str = None,
        fixday: datetime = None,
        payday: datetime = None,
        country: str = None,
        papers_num: int = None,
        pay_per_paper: Decimal = None,
        tax_held: Decimal = None,
        total_pay: Decimal = None,
        currency: str = None,
        fixrate: Decimal = None,
        payrate: Decimal = None,
    ) -> None:
        """ Дивидендный доход

        :param company: Название компании, выплатившей дивиденды
        :param fixday: Дата фиксации реестра
        :param payday: Дата выплаты
        :param country: Страна эмитента
        :param papers_num: Количество ценных бумаг
        :param pay_per_paper: Выплата на одну бумагу
        :param tax_held: Удержано налога
        :param total_pay: Итоговая сумма выплаты
        :param currency: Валюта
        :param fixrate: Курс цб на дату `fixday` фиксации
        :param payrate: Курс цб на дату `payday` выплаты
        """
        self.company = company
        self.fixday = fixday
        self.payday = payday
        self.country = country
        self.papers_num = papers_num
        self.pay_per_paper = pay_per_paper
        self.tax_held = tax_held
        self.total_pay = total_pay
        self.currency = currency
        self.fixrate = fixrate
        self.payrate = payrate

    def get_total_income(self) -> Decimal:
        """ Совокупный доход в долларах (без вычета налогов) """
        return self.total_pay + self.tax_held

    def get_total_income_rubles(self) -> Decimal:
        """ Совокупный доход в рублях (без вычета налогов) по курсу ЦБ на дату выплаты """
        return (self.total_pay + self.tax_held) * self.payrate

    def get_income_after_taxes(self) -> Decimal:
        """ Доход зачисленный на счет в рублях (после вычета налогов) по курсу ЦБ на дату выплаты """
        return self.total_pay * self.payrate

    def get_tax_payed(self) -> Decimal:
        """ Уплаченный налог в рублях по курсу ЦБ на дату фиксации реестра """
        return self.tax_held * self.fixrate

    def get_tax_payed_rate(self) -> Decimal:
        """ Процент уплаченного налога зарубежом """
        return self.tax_held * 100 / (self.total_pay + self.tax_held)

    def get_taxes_to_pay(self, tax_rate: int) -> Decimal:
        return self.get_total_income_rubles() * tax_rate / 100

    def fetch_rate(self):
        if self.fixday is None:
            raise ValueError("fixday is empty")
        if self.payday is None:
            raise ValueError("payday is empty")
        if self.currency is None:
            raise ValueError("currency is empty")
        self.fixrate = rates.ExchangeRates(on_date=self.fixday)[self.currency].rate
        self.payrate = rates.ExchangeRates(on_date=self.payday)[self.currency].rate

    def validate(self):
        if self.company is None:
            raise ValueError("company is empty")
        if self.fixday is None:
            raise ValueError("fixday is empty")
        if self.payday is None:
            raise ValueError("payday is empty")
        if self.country is None:
            raise ValueError("country is empty")
        if self.papers_num is None:
            raise ValueError("papers_num is empty")
        if self.pay_per_paper is None:
            raise ValueError("pay_per_paper is empty")
        if self.tax_held is None:
            raise ValueError("tax_held is empty")
        if self.total_pay is None:
            raise ValueError("total_pay is empty")
        if self.currency is None:
            raise ValueError("currency is empty")
        if self.payrate is None:
            raise ValueError("payrate is empty")
        if self.fixrate is None:
            raise ValueError("fixrate is empty")


def get_date_from_line(date):
    try:
        return datetime.strptime(date, r"%d.%m.%Y")
    except ValueError:
        return None


def get_decimal(f):
    try:
        return Decimal(f.replace(",", '.'))
    except InvalidOperation:
        return None


def parse_report() -> tp.List[DivIncome]:
    print("Load report")
    f = open(REPORT, 'rb')
    viewer = SimplePDFViewer(f)
    viewer.navigate(1)
    viewer.render()
    report: tp.List[DivIncome] = []

    try:
        companies = set()
        pay_seq = [
            "per_paper", "commision", "total_no_tax", "tax", "total"
        ]

        while True:
            prev_line = None
            count_pays = 0
            d = DivIncome()
            for line in viewer.canvas.strings:
                if d.fixday is None or d.payday is None:
                    date = get_date_from_line(line)
                    if date and d.fixday is None:
                        d.fixday = date
                    elif date and d.payday is None:
                        d.payday = date
                if "ORD" in line:
                    d.company = line.split("ORD")[0].strip().strip("_")
                    if d.company not in companies:
                        print(f"Income dividents from {d.company}")
                        companies.add(d.company)
                elif d.company and line.isdigit():
                    d.country = prev_line.strip()
                    d.papers_num = int(line)
                elif d.papers_num and count_pays < len(pay_seq):
                    val = get_decimal(line)
                    if val is None:
                        raise ValueError(f"Parsing error, pay value in company: {d.company} is not float[{count_pays}]: {line}", "is is empty")
                    if pay_seq[count_pays] == "per_paper":
                        d.pay_per_paper = val
                    if pay_seq[count_pays] == "tax":
                        d.tax_held = val
                    if pay_seq[count_pays] == "total":
                        d.total_pay = val
                    count_pays += 1
                elif count_pays == len(pay_seq):
                    d.currency = line.strip()

                    d.fetch_rate()
                    d.validate()
                    report.append(d)

                    count_pays = 0
                    d = DivIncome()

                prev_line = line

            viewer.next()
            viewer.render()
    except PageDoesNotExist:
        pass
    return report


def print_table(report: tp.List[DivIncome]) -> None:

    print("-" * 110)
    fixday = "Fixday"
    payday = "Payday"
    company = "Company"
    total = "Income"
    payrate = "Rate"
    fixrate = "Rate"
    total_r = "Income,₽"
    tax_held = "Held"
    percent = "%"
    tax = f"Tax,₽,{TAX_RATE}%"
    company_len = max(len(r.company) for r in report)

    print(f"{fixday:<10} {fixrate:<7} {payday:<10} {payrate:<7}\t{company:<{company_len}}\t{total:<6}\t{total_r:<8} {tax_held:<5} {percent:<3} {tax:<5}")
    print("-" * 110)
    for r in sorted(report, key=lambda x: x.payday):
        fixday = r.fixday.strftime(r"%d.%m.%Y")
        payday = r.payday.strftime(r"%d.%m.%Y")
        company = r.company
        total = f"{r.get_total_income():.2f}"
        payrate = f"{r.payrate:.4f}"
        fixrate = f"{r.fixrate:.4f}"
        total_r = f"{r.get_total_income_rubles():.2f}₽"
        tax_held = f"{r.tax_held:.2f}"
        percent = f"{r.get_tax_payed_rate():.0f}"
        tax = f"{r.get_taxes_to_pay(tax_rate=TAX_RATE) - r.get_tax_payed():.2f}"
        print(f"{fixday:<10} {fixrate:<7} {payday:<10} {payrate:<7}\t{company:<{company_len}}\t{total:<6}\t{total_r:<8} {tax_held:<5} {percent:<3} {tax:<5}")


def main():
    one_day_tax = get_date_from_line(ONE_DAY_TAX)
    if one_day_tax is None:
        ValueError(f"Invalid date format: '{ONE_DAY_TAX}'")

    report = parse_report()

    print_table(report)

    total_income_rubles, total_income_dollars = Decimal(0), Decimal(0)
    pay_ammount_rubles, pay_ammount_dollars = Decimal(0), Decimal(0)
    taxes_held_rubles, taxes_held_dollars = Decimal(0), Decimal(0)
    taxes = Decimal(0)
    for r in report:
        pay_ammount_dollars += r.total_pay
        pay_ammount_rubles += r.get_income_after_taxes()

        total_income_dollars += r.get_total_income()
        total_income_rubles += r.get_total_income_rubles()

        taxes_held_dollars += r.tax_held
        taxes_held_rubles += r.get_tax_payed()
        taxes += r.get_taxes_to_pay(tax_rate=TAX_RATE) - r.get_tax_payed()

    print("-" * 60)
    print(f"Total income:       {total_income_rubles:.2f} ₽ | {total_income_dollars:.2f} $")
    print(f"Your income:        {pay_ammount_rubles:.2f} ₽ | {pay_ammount_dollars:.2f} $")
    print(f"Income after taxes: {pay_ammount_rubles-taxes:.2f} ₽")
    print(f"Taxes payed:        {taxes_held_rubles:.2f} ₽ | {taxes_held_dollars:.2f} $")
    print(f"Taxes to pay:       {taxes:.2f} ₽")
    print(f"Tax Rate:           {TAX_RATE}%")

    print("-" * 60)
    rate = rates.ExchangeRates(on_date=one_day_tax)["USD"].rate
    total_income_rubles = Decimal(0)
    taxes = Decimal(0)
    taxes_payed = Decimal(0)
    for r in report:
        total_income_rubles += r.get_total_income() * rate
        taxes_payed += r.tax_held * rate
        taxes += r.get_total_income() * rate * TAX_RATE / 100 - r.tax_held * rate
    print(f"Single income for date {ONE_DAY_TAX}")
    print(f"Total income:   {total_income_rubles:.2f} ₽")
    print(f"Taxes payed:    {taxes_payed:.2f} ₽")
    print(f"Taxes to pay:   {taxes:.2f} ₽")
    print(f"Tax Rate:       {TAX_RATE}%")
    print(f"USD Rate:       {rate:.4f}")


if __name__ == "__main__":
    main()

requirements

Python 3.6+

pip install pdfreader pycbrf -U

pdf report

https://www.tinkoff.ru/invest/broker_account/about/

Личный кабинет → Инвестиции → Портфель → О счете → Справка о доходах за пределами РФ за прошлый год

usage

python dividends.py